$12$

A company that manufactures apple pies developed the following standard costs for direct material and direct labour:

$\backslash$table$[[,\backslash$table$[[$Budgeted$],[$quantity$]],$Budgeted price$],[$Direct rnaterials,$1\mathrm{.}5$ kilograms,$\backslash$table$[[57\mathrm{.}50$ per$],[$kilogram$]]],[$Direct labour,$0\mathrm{.}25$ hours,~~$13\mathrm{.}50$ per hour$]]$

During September, the company produced and sold $1,200$ ples using $1,875$ kilograms of direct materials at an average cost per kilogram of $$7\mathrm{.}00$ and $280$ direct labour hours at an average wage of $$14\mathrm{.}25$ per hour. Calculate the following budget variances:

a$)$ Direct Material Rate Variance

b$)$ Direct Material Efficiency Variance

c$)$ Direct Labor Hour Efficiency Variance

d$)$ Direct Labor Hour Rate Variance

Label your answers $a,b,c$ and $d$ and be sure to indicate whether the wariance is favorable or unfavorable. Do not show your calculations.